Call Report - Lending Schedules for Banks

Ann Thomas

Ann Thomas has over 30 years of experience in bank accounting and control. She received a BA in Accounting from the University of Houston in 1982. From 1982 through 1997 she worked with Judith Alexander Jenkins, providing planning, financial reporting, regulatory reporting, and operational and compliance auditing services to over 90 independent banks.

In 1998, she organized Thomas Consulting, where she performs regulatory compliance audits and training, internal control audits, and prepares and reviews Call Reports for numerous banks. Ms. Thomas has taught call report seminars for state banking associations since 1999. She has presented the Call Report Seminar to and has responded to questions from thousands of bankers across the country. Her experience working with a broad range of independent banks is of unique value in understanding Call Report questions and in communicating with bankers in their own language.

Thursday, April 12th, 2012

Several changes to the Call Report loan schedules have been approved for 2012.

  • New memo item on RC-M for savings associations to report on test of compliance with Qualified Thrift Lender
  • New memo item on RC-N to report past due and non-accrual of purchased credit impaired loans
  • New item on RC-P to report the amount of representation and warranty reserves for 1-4 loans sold

Two changes to the Call Report loan schedules have been proposed to be effective no sooner than 9-30-12.

  • New schedule, RC-U, proposed to report loan origination activity during the quarter
  • New schedule, RI-C, proposed to report loan loss allowance by type and impairment method

Loan information on the Call Report provides critical credit information for regulators, especially in today's environment. The rules for schedule RC-C dictate how loans are to be reported on all loan schedules, including the income statement, charge-offs and recoveries, averages, and past dues and non-accruals. This webinar will help you learn the classification priority for reporting loan information correctly.

Recent guidance, ASU 2011-02, on reporting restructured loans will also be discussed.

Covered Topics:

  • 2012 Approved and Proposed Loan Schedule Call Report Changes
  • RC-C, Loan Classification
  • RC-C M1, Restructured Loans (ASU 2011-02)
  • RC-C, Part II, Loans to Small Businesses and Small Farms
  • RC-K, Loan Quarter to Date Averages
  • RC-L, Unused Commitments, Letters of Credit, Derivatives
  • RC-M, Loans to Insider
  • RC-M, Other Real Estate
  • RC-N, Past Due and Non-accrual Loans
  • RC-R, Risk Weighting Loans
  • RI, Loan Interest Income
  • RI-B, Charge-Offs and Recoveries

Who Should Attend?

This review of the loan schedules will benefit anyone in the lending area, including loan officers, loan assistants, and any loan operations personnel responsible for coding loans. It will supplement annual comprehensive Call Report training recommended by bank regulators.

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OnDemand Recording Only - $295
Interested in the topic but unable to attend the regularly scheduled event? Purchase the recorded version and receive OnDemand playback for 6 months (includes presenter materials).
CD-ROM and Hardcopy Handouts - $295
CD-ROM plus Hardcopy Handouts. Does not include live session.

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